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    <title>Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP</title>
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    <description>The notification amends the Table entry for serial number 1 to qualify &quot;goods transport agency (GTA)&quot; as &quot;goods transport agency (GTA), who has not paid central tax at the rate of 6%,&quot; and inserts an Explanation clause stating that a &quot;Limited Liability Partnership&quot; formed and registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.</description>
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      <title>Seeks to amend notification No. 13/2017-CT(R) to amend RCM provisions for GTA and to insert explanation for LLP</title>
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      <description>The notification amends the Table entry for serial number 1 to qualify &quot;goods transport agency (GTA)&quot; as &quot;goods transport agency (GTA), who has not paid central tax at the rate of 6%,&quot; and inserts an Explanation clause stating that a &quot;Limited Liability Partnership&quot; formed and registered under the Limited Liability Partnership Act, 2008 shall be considered a partnership firm for the purposes of the notification.</description>
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